This is specifically Management Accounting.

2-21 Nature of Variable and Fixed Costs "As I understand it, costs such as the salary of the vice president of tra ations are variable because the more traffic you handle, the less your unit cost. In con trast, costs such as fuel are fixed because each ton-mile should entail consumpti the same amount of fuel and hence bear the same unit cost." Do you agree? Explai transportation oper on of n